Sudipta Basu : Citation Profile

Temple University

11

H index

13

i10 index

1273

Citations

RESEARCH PRODUCTION:

27

Articles

1

Papers

RESEARCH ACTIVITY:

   30 years (1995 - 2025). See details.
   Cites by year: 42
   Journals where Sudipta Basu has often published
   Relations with other researchers
   Recent citing documents: 101.    Total self citations: 13 (1.01 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pba1210
   Updated: 2025-12-13    RAS profile: 2025-12-09    
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Relations with other researchers

Works with:

Authors registered in RePEc who have co-authored more than one work in the last five years with Sudipta Basu.

Is cited by:

Garcia Osma, Beatriz (13)

Ball, Ray (11)

Clatworthy, Mark (8)

Jørgensen, Bjørn (6)

Peel, David (5)

Westermann, Frank (5)

Leuz, Christian (5)

Kousenidis, Dimitrios (5)

Andre, Paul (4)

Stolowy, Hervé (4)

Matoussi, Hamadi (4)

Cites to:

Ball, Ray (25)

Sunder, Shyam (11)

Fama, Eugene (9)

Watts, Ross (8)

Teoh, Siew Hong (7)

plantin, guillaume (6)

Shin, Hyun Song (6)

Hirshleifer, David (6)

Stulz, René (6)

Shleifer, Andrei (6)

Smith, Vernon (5)

Main data

Where Sudipta Basu has published?

Journals with more than one article published# docs
Journal of Accounting and Economics7
Review of Accounting Studies4
Journal of Business Finance & Accounting4
Journal of Accounting Research3
Accounting and Business Research3
Accounting, Economics, and Law: A Convivium2

Recent works citing Sudipta Basu (2025 and 2024)

YearTitle of citing document
2024Value Relevance of Accounting Information in Uncertain Economic Policy Context: Evidence from Tunisia. (2024). Khaldi, Hejer ; Hamama, Feten. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:23:y:2024:i:3:p:570-595.

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2024Capital Structure Adjustment Speed and Expected Returns: Examination of Information Asymmetry as a Moderating Role. (2024). Shouryabi, Peyman ; Barzegar, Mohammad Mahdi ; Matin, Mehrdad ; Taherinia, Masoud ; Abdolahi, Kavian ; Valipour, Jamal. In: Papers. RePEc:arx:papers:2403.06035.

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2025Financial Statement Analysis with Large Language Models. (2025). Nikolaev, Valeri ; Muhn, Maximilian ; Kim, Alex. In: Papers. RePEc:arx:papers:2407.17866.

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2024Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature. (2024). Ranasinghe, Dinithi ; Habib, Ahsan ; Perera, Ahesha. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:1:p:129-159.

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2024Anatomy of the chimera: Environmental, Social, and Governance ratings beyond the myth. (2024). Severini, Sabrina ; Lucarelli, Caterina. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:5:p:4198-4217.

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2024Public–private partnership, cost of debt and accounting conservatism. (2024). Deng, QU ; Yue, Hong ; Li, Hezun. In: Economics and Politics. RePEc:bla:ecopol:v:36:y:2024:i:1:p:432-482.

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2025INTERNAL AUDIT AND FINANCIAL REPORTING QUALITY OF QUOTED FIRMS. (2025). Ezeala, George ; Agbata, Amaka Elizabeth. In: Social Sciences and Education Research Review. RePEc:edt:jsserr:v:12:y:2025:i:1:p:245-255.

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2024Conditional conservatism in GAAP earnings and the implications for the disclosure of non-GAAP earnings. (2024). Kilic, Emre ; Sobngwi, Christian K ; Ater, Brandon D. In: Advances in accounting. RePEc:eee:advacc:v:66:y:2024:i:c:s0882611023000457.

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2024The effect of corporate reputation on accounting conservatism. (2024). Amirkhani, Kourosh ; Gramlich, Jeffrey ; Brown, Jenny. In: Advances in accounting. RePEc:eee:advacc:v:67:y:2024:i:c:s0882611024000038.

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2025Persistent firm-level political risk and asymmetric cost adjustments. (2025). Jha, Anand ; Mitra, Santanu ; Hossain, Mahmud ; Darrough, Masako. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611024000403.

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2025Climate policy uncertainty and analyst forecast quality for greenhouse gas-intensive firms. (2025). Lin, K C ; Dong, Xiaobo. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611025000124.

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2024The politics of prudence in accounting standards. (2024). Georgiou, Omiros. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:113:y:2024:i:c:s036136822400031x.

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2024Manager sentiment, deal characteristics, and takeover performance. (2024). Wu, Kai ; Tan, Xiaofen ; Liu, YI. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:6:s0890838924001136.

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2024Director networks, accounting conservatism and director reputation: Evidence after financial reporting failure. (2024). Haw, In-Mu ; Lai, Shu-Miao ; Liu, Chih-Liang. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:6:s0890838924001847.

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2024The bright side of common ownership: Evidence from bank transparency. (2024). Marwick, Alex ; Stathopoulos, Konstantinos ; Pathan, Shams ; Park, Haerang. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:6:s0890838924002099.

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2024From debt breaches to employee safety: The hidden power of banking interventions. (2024). Zhao, Jianyu ; Tian, Gary Gang ; Li, Xiao ; Hu, Shiyang. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:6:s0890838924002117.

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2025Labor protection and stock price crash risk: Evidence from international equity markets. (2025). Dai, Lili ; Chen, Wei ; Zhang, Wenjun ; Fang, Xiaohua. In: The British Accounting Review. RePEc:eee:bracre:v:57:y:2025:i:3:s0890838923001312.

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2024Patriarchy, capitalism, and accounting: A herstory. (2024). de Castro, Silvia Pereira ; Everett, Jeff ; Gilbert, Christine. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:99:y:2024:i:c:s1045235424000327.

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2024Dissecting the impact of the three E, S, G pillars on credit risk. (2024). Ma, Shibo ; Yan, Jingzhou ; Liu, Hanying ; Deng, Guoying ; Shuai, Can. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:83:y:2024:i:c:p:301-313.

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2024Bank-affiliated directors monitoring, earnings management, and financial reporting quality in emerging markets: Evidence from India. (2024). Kaur, Navneet ; Rajpal, Hanish ; Shrivastav, Santosh Kumar ; Hickman, Emily L ; Jadiyappa, Nemiraja. In: Emerging Markets Review. RePEc:eee:ememar:v:62:y:2024:i:c:s1566014124000797.

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2024CEO early-life experience and corporate accounting conservatism: Insights from the socio-political context. (2024). Young, Martin ; Liu, Xutang ; Liao, Jing. In: Emerging Markets Review. RePEc:eee:ememar:v:63:y:2024:i:c:s1566014124001109.

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2024Policy uncertainty, bad news disclosure, and stock price crash risk. (2024). Yi, Yao ; Wang, Jundong ; Tseng, Kevin ; Kim, Jeong-Bon. In: Journal of Empirical Finance. RePEc:eee:empfin:v:78:y:2024:i:c:s0927539824000471.

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2024Accounting conservatism as a strategy to deter entry: Evidence from Chinas Negative List System. (2024). Xiao, Zehua ; Zhao, Yitong. In: International Review of Financial Analysis. RePEc:eee:finana:v:93:y:2024:i:c:s1057521924000759.

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2024An examination of how executive remuneration and firm performance are influenced by Chair-CEO diversity attributes. (2024). Adu, Douglas A ; Grey, Colette ; Flynn, Antoinette. In: International Review of Financial Analysis. RePEc:eee:finana:v:94:y:2024:i:c:s1057521924002229.

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2024Noncontrolling shareholders network centrality and corporate earnings management: Governance or conspiracy?. (2024). Yang, Zhonghai ; Zhao, Yixiu ; Xiu, Xue ; Xu, Meng. In: International Review of Financial Analysis. RePEc:eee:finana:v:94:y:2024:i:c:s105752192400231x.

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2024Firm-level climate risk and accounting conservatism: International evidence. (2024). Zhou, Yifan ; Yeboah, Richard ; Atawnah, Nader ; Ferdous, Lutfa Tilat. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pc:s1057521924004435.

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2024An aspirational perspective on the negative risk-return relationship. (2024). Neszveda, Gabor ; Bakó, Barna ; Bako, Barna. In: Finance Research Letters. RePEc:eee:finlet:v:61:y:2024:i:c:s1544612324000072.

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2024The Parabolic Relationship of Tax Avoidance and Cost of Public Debt. (2024). Letdin, Mariya ; Meegan, Cathryn M ; Romney, Miles A. In: Finance Research Letters. RePEc:eee:finlet:v:69:y:2024:i:pa:s1544612324011231.

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2025Common institutional ownership and abnormal stock trading halts. (2025). Xu, Zhibo ; Yan, Siyu ; Gan, Zhongxin. In: Finance Research Letters. RePEc:eee:finlet:v:76:y:2025:i:c:s1544612325001631.

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2024Does better liquidity for large orders attract institutional investors and analysts? Evidence from the Tick Size Pilot Program. (2024). Lin, Tse-Chun ; Deng, Mengdie ; Zhou, Jiayu. In: Journal of Financial Markets. RePEc:eee:finmar:v:67:y:2024:i:c:s138641812300068x.

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2025Does the threat of short selling discipline management? Evidence from default risk changes around regulation SHO. (2025). Li, Keming ; Nishikawa, Takeshi ; Rao, Ramesh P. In: Journal of Financial Markets. RePEc:eee:finmar:v:73:y:2025:i:c:s1386418124000788.

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2024Dividend policy under mandatory ESG reporting. (2024). Chen, Xiaoqi ; Torsin, Wouter ; Li, Weiping ; Tsang, Albert. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:93:y:2024:i:c:s1042443124000520.

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2024Implicit barriers, market integration and asset prices: Evidence from the inclusion of China A-shares in MSCI global indices. (2024). Wei, Zhihua ; Sun, Qian ; Li, BO. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:93:y:2024:i:c:s1042443124000647.

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2024Does climate risk shape firms’ accounting conservatism?. (2024). Wu, Zhenyu ; Wang, Ting Ting ; Liu, Mingzhi ; Jacoby, Gady ; Ding, Rong. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:97:y:2024:i:c:s1042443124001471.

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2025Accounting comparability between M&A bidders and targets and deal outcome. (2025). Tsekrekos, Andrianos ; Anagnostopoulou, Seraina. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:99:y:2025:i:c:s1042443124001628.

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2024Disclosure paternalism. (2024). Bertomeu, Jeremy. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s0165410123000861.

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2025New accounting standards and the performance of quantitative investors. (2025). Dyer, Travis ; Guest, Nicholas ; Yu, Elisha. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000703.

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2024Is bank misconduct related to social capital? Evidence from U.S. banks. (2024). Martin-Flores, Jose M. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:167:y:2024:i:c:s0378426624001705.

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2025The market for corporate control and firm information environment: Evidence from five decades of data. (2025). Wang, YE ; Ni, Xiaoran ; Yin, David. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:171:y:2025:i:c:s0378426624002644.

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2025Fiduciary duty and corporate social responsibility: Evidence from corporate opportunity waiver. (2025). Boyd, Naomi ; Wang, Xianjue ; Li, Shenru. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:173:y:2025:i:c:s0378426625000378.

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2025Managerial pessimism and investment in corporate social responsibility. (2025). Kim, Jae B ; Koo, Kwangjoo. In: Journal of Business Research. RePEc:eee:jbrese:v:186:y:2025:i:c:s0148296324004570.

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2025M&A committees and M&A performance. (2025). Li, Lingwei ; Ma, Yingshuang. In: Journal of Business Research. RePEc:eee:jbrese:v:188:y:2025:i:c:s0148296324006234.

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2025The effect of superstitious beliefs on financial reporting conservatism: Evidence from Chinese “Zodiac Year”. (2025). Si, Deng-Kui ; Pan, Yukun ; Du, Qianqian. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:231:y:2025:i:c:s0167268125000368.

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2024Panic herding: Analysts COVID-19 experiences and the interpretation of earnings news. (2024). Vacca, Matteo. In: Journal of Economics and Business. RePEc:eee:jebusi:v:132:y:2024:i:c:s0148619524000481.

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2024The real effects of financial reporting: Evidence and suggestions for future research. (2024). Stefani, Ulrike ; Biehl, Henrike ; Bleibtreu, Christopher. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:54:y:2024:i:c:s1061951823000733.

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2024Business strategy, earnings properties, and earnings quality. (2024). Vlismas, Orestes ; Karampinis, Nikolaos ; Ballas, Apostolos. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:56:y:2024:i:c:s1061951824000387.

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2025The effect of cost asymmetry on future tax avoidance. (2025). Vlismas, Orestes ; Ntounis, Dimitrios ; Chalevas, Constantinos. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951825000047.

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2024Environmental effects of foreign indirect investment: The information channel. (2024). Lou, Pingyi ; Wu, Chenyu. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:144:y:2024:i:c:s0261560624000585.

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2024Share pledge and stock repurchase: The role of stock mispricing and corporate governance. (2024). Pan, Xing-Yu ; Chen, Yi-Wen ; Yang, Chun-Hua ; Lin, Chu-Bin. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:88:y:2024:i:c:s0927538x24003135.

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2024Monitoring by busy compensation committee members. (2024). Liao, Yi-Ping ; Pan, Hunghua ; Yu, Chen-Chiao. In: International Review of Economics & Finance. RePEc:eee:reveco:v:89:y:2024:i:pa:p:1557-1568.

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2024Analyzing the influence of smart and digital manufacturing on cost stickiness: A study of U.S. manufacturing firms. (2024). Wang, Zhenkun ; Fareed, Zeeshan ; Ahmad, Munir ; Irfan, Muhammad ; Shahzad, Farrukh. In: International Review of Economics & Finance. RePEc:eee:reveco:v:95:y:2024:i:c:s1059056024004659.

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2025The dark side of digital transformation: Digital washing and accounting conservatism. (2025). Ouyang, Shuang ; Zhou, Hang ; Wei, Cui ; Zhang, Xinrui. In: International Review of Economics & Finance. RePEc:eee:reveco:v:98:y:2025:i:c:s1059056025000966.

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2024Bank loan approval standards and firms’ accounting conservatism: Evidence from China. (2024). Yu, Zhen ; Luo, Juncheng ; Fan, Jinqi. In: Research in International Business and Finance. RePEc:eee:riibaf:v:67:y:2024:i:pb:s027553192300226x.

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2025Firms’ perceived trade policy uncertainty and management’s disclosure strategies: Evidence from financial statement comparability. (2025). Zhang, Zhichao ; Sun, Bingzhen. In: Research in International Business and Finance. RePEc:eee:riibaf:v:75:y:2025:i:c:s0275531924005099.

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2025Public company auditing around the securities exchange act: historical lessons for ESG assurance. (2025). Breuer, Matthias ; Bourveau, Thomas ; Stoumbos, Robert ; Koenraadt, Jeroen. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:126913.

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2025Optimizing Accounting and Wage Design: A Principal-Centric Approach to Solving the Agency Problem. (2025). Chen, Chun-Hung. In: International Journal of Finance, Insurance and Risk Management. RePEc:ers:ijfirm:v:15:y:2025:i:3:p:130-158.

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2024Variable Considerations in ASC 606, Earnings Management and Business Continuity during Crisis. (2024). Yassin, Mohammed M ; Alhadab, Mohammad ; Aldaoud, Khaldoon Ahmad ; Altahtamouni, Farouq ; Al-Sraheen, Deaa Al-Deen. In: IJFS. RePEc:gam:jijfss:v:12:y:2024:i:1:p:1-:d:1312172.

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2024Unveiling Intangible Assets: Exploring Voluntary Disclosure and Its Interaction with Accounting Conservatism and Analyst Attention on Financing Constraints. (2024). Ning, Zhe ; Li, Congrong. In: IJFS. RePEc:gam:jijfss:v:12:y:2024:i:4:p:111-:d:1514503.

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2024Financial Statement Comparability and Environmental, Social, and Governance (ESG) Performance. (2024). Lee, Woo Jae ; Uk, Seung. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:18:p:7993-:d:1477022.

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2025Short- and Long-Term Assessments of ESG Risk in Mexican Mortgage Institutions: Combining Expert Surveys, Radar Plot Visualization, and Cluster Analysis. (2025). Venegas-Martínez, Francisco ; Venegas-Martnez, Francisco ; Jimnez-Preciado, Ana Lorena ; Martnez-Garca, Miguel Ngel ; Trejo-Garca, Jos Carlos. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:12:p:5616-:d:1681952.

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2025Strengthening the Corporate Governance System through Financial Reporting Quality: Evidence from Accounting Conservatism in an Emerging Market. (2025). Said, Karam ; Gaga, Othman ; Fathelkhir, Nasredine. In: Post-Print. RePEc:hal:journl:hal-05083845.

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2024Shareholder reaction to corporate philanthropy after a natural disaster: an empirical exploration of the “signaling financial prospects” explanation. (2024). Azuma, Kentaro ; Doh, Jonathan ; Dahan, Nicolas M. In: Asia Pacific Journal of Management. RePEc:kap:asiapa:v:41:y:2024:i:3:d:10.1007_s10490-023-09876-7.

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2024The Relationship Between Non-additivity Valuations, Cash Flows and Sales Growth. (2024). Eghbal, Maryam ; Nassirzadeh, Farzaneh ; Askarany, Davood. In: Computational Economics. RePEc:kap:compec:v:64:y:2024:i:1:d:10.1007_s10614-023-10435-x.

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2025Does Accelerated Patenting Information Dissemination Affect Managers’ (Un)Ethical Behavior? Evidence from the American Inventor’s Protection Act and Crash Risk. (2025). Zhang, Chi ; Ni, Xiaoran ; John, Kose. In: Journal of Business Ethics. RePEc:kap:jbuset:v:197:y:2025:i:4:d:10.1007_s10551-024-05715-x.

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2024Shareholder Litigation Rights and Bank Dividends. (2024). Mai, Lan Thi ; Nguyen, Tram-Anh ; Luu, Hiep Ngoc ; Thuy, Dung Thi ; Johari, Edie. In: Journal of Financial Services Research. RePEc:kap:jfsres:v:66:y:2024:i:3:d:10.1007_s10693-023-00397-4.

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2025How do global crises impact accounting regulation? 2008 financial crisis and COVID-19 in the EU IFRS regulatory space. (2025). Quagli, Alberto ; Venuti, Marco ; Ramassa, Paola. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:29:y:2025:i:2:d:10.1007_s10997-024-09729-5.

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2024CFO overconfidence and conditional accounting conservatism. (2024). Nguyen, Tam Huy ; Qiao, LU ; Adegbite, Emmanuel. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:62:y:2024:i:1:d:10.1007_s11156-023-01188-7.

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2024The market price to embedded value gap: an analysis of European life insurers. (2024). , Jason ; Yang, Charles C. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:62:y:2024:i:1:d:10.1007_s11156-023-01196-7.

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2024Identifying accounting conservatism in the presence of skewness. (2024). Lof, Matthijs ; Jarva, Henry. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:62:y:2024:i:2:d:10.1007_s11156-023-01210-y.

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2024Earnings quality and board meeting frequency. (2024). Vafeas, Nikos ; Vlittis, Adamos. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:62:y:2024:i:3:d:10.1007_s11156-023-01230-8.

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2025Accounting conservatism, corporate diversification and firm value. (2025). Lin, Che-Hung ; Tsao, Shou-Min ; Wu, Chloe Yu-Hsuan. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:64:y:2025:i:1:d:10.1007_s11156-024-01308-x.

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2025Do high-profile investigations of corruption deter corruption in non-targeted firms: indirect evidence from reductions in real earnings management. (2025). da Silva, Dirlei Luis ; Freitas, Andr Aroldo ; Tiras, Samuel. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:64:y:2025:i:4:d:10.1007_s11156-024-01349-2.

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2024The Missing Dimension of Risk: Evidence from Inside Debt Maturity and Acquisition Choices*. (2024). Nie, George Y. In: SocArXiv. RePEc:osf:socarx:jd3c2.

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2024The Missing Dimension of Risk: Evidence from Inside Debt Maturity and Acquisition Choices*. (2024). Nie, George Y. In: SocArXiv. RePEc:osf:socarx:jd3c2_v1.

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2024Decomposition of risk for small size and low book-to-market stocks. (2024). Villupuram, Sriram ; Kale, Devendra. In: Journal of Asset Management. RePEc:pal:assmgt:v:25:y:2024:i:1:d:10.1057_s41260-023-00329-w.

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2024Navigating governance and accounting reforms in Saudi Arabias emerging market: impact of audit quality, board characteristics, and IFRS adoption on financial performance. (2024). Kateb, Ines ; Belgacem, Ines. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:21:y:2024:i:2:d:10.1057_s41310-023-00193-5.

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2024Earnings quality, stock price synchronicity and foreign ownership: evidence of ASX200 firms. (2024). Hutagaol-Martowidjojo, Yanthi ; Pirzada, Kashan ; Yuwono, Jessie D. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:21:y:2024:i:3:d:10.1057_s41310-023-00210-7.

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2025Corporate governance and accounting conservatism: evidence from STOXX EUROPE 600 companies. (2025). Chouaibi, Jamel ; ben Fatma, Hanen. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:3:d:10.1057_s41310-024-00267-y.

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2024Internal audit quality and accounting information comparability: Evidence from China. (2024). Wang, Jingyu ; Liu, Guochao ; Guo, Jianluan ; Sun, Yanhan ; Zhao, Yufei. In: PLOS ONE. RePEc:plo:pone00:0310959.

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2024Bank loan loss provisions determinants in non-crisis years: evidence from African, European, and Asian countries. (2024). Ozili, Peterson. In: MPRA Paper. RePEc:pra:mprapa:123289.

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2024A Panel Analysis of the Impact of EBITDA, Equity Book Values, Growth, Risk and Negative Earnings on Share Price Variations. (2024). Schutte, Daniel ; Nhleko, Ronald. In: SAGE Open. RePEc:sae:sagope:v:14:y:2024:i:3:p:21582440241271172.

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2025Aspiration level, probability of success, and stock returns: an empirical test. (2025). Neszveda, Gabor. In: Financial Innovation. RePEc:spr:fininn:v:11:y:2025:i:1:d:10.1186_s40854-025-00769-w.

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2025Ethical leadership, managerial risk-based incentives, and accounting conservatism: a comparative evidence from Egypt and Saudi Arabia. (2025). Ali, Maysa. In: Future Business Journal. RePEc:spr:futbus:v:11:y:2025:i:1:d:10.1186_s43093-025-00546-2.

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2025Accounting conservatism and firm value in Egypt: the mediating role of tax avoidance. (2025). Abdelaziz, Asmaa Hamdy ; Obiedallah, Yousra R. In: Future Business Journal. RePEc:spr:futbus:v:11:y:2025:i:1:d:10.1186_s43093-025-00600-z.

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2025Relevance of debt- and tax-related motives for conditional conservatism of limited-liability and full-liability firms: evidence from Europe. (2025). Georgiou, Nadine ; Bigus, Jochen. In: Journal of Business Economics. RePEc:spr:jbecon:v:95:y:2025:i:2:d:10.1007_s11573-024-01209-4.

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2024How Does External Social Network Affect Business Model Innovation in the Context of Digital Transformation: a Moderated Mediation Model. (2024). Zhang, Qiang ; Wang, Bingcheng. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:15:y:2024:i:1:d:10.1007_s13132-023-01250-8.

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2024A Time Series Analysis of Corporate Profit Rates in Selected Developed Economies: Asymmetries, Non-linearity and Mean Reversion. (2024). Trofimov, Ivan D. In: Journal of Quantitative Economics. RePEc:spr:jqecon:v:22:y:2024:i:2:d:10.1007_s40953-024-00392-z.

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2024Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas. (2024). Zhang, Yong ; Na, KE. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:1:d:10.1007_s11142-022-09729-6.

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2024Does firm life cycle stage affect investor perceptions? Evidence from earnings announcement reactions. (2024). Tayal, Jitendra ; Singal, Vijay ; Lovelace, Kelley Bergsma ; Fodor, Andy. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:2:d:10.1007_s11142-022-09749-2.

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2024Accounting-based expected loss given default and debt contract design. (2024). Owens, Edward ; Amiram, Dan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:3:d:10.1007_s11142-023-09772-x.

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2025An empirical analysis of gender differences in asymmetric labor adjustment: evidence from Korea. (2025). Cho, Meeok ; Hyeon, Jiwon ; Lee, Woo-Jong ; Sunwoo, Hee-Yeon. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09859-z.

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2025Regulation takes a back seat to business concerns: international evidence from stock exchange demutualization. (2025). Huang, Shawn X ; Kim, Min ; Rykaczewski, Maria ; Vulcheva, Maria. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09863-3.

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2025News-based investor disagreement and stock returns. (2025). Luan, Zeyao ; Li, Sophia Zhengzi. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:3:d:10.1007_s11142-025-09897-1.

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2025Strategic management of tax disclosure: asymmetric timeliness of tax footnote modifications. (2025). Wrle, Sophia ; Ullmann, Robert. In: Review of Managerial Science. RePEc:spr:rvmgts:v:19:y:2025:i:8:d:10.1007_s11846-024-00812-7.

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2024Essays on incentive contract and corporate finance. (2024). Yu, Zeng. In: Other publications TiSEM. RePEc:tiu:tiutis:6f66f49e-d710-44f6-943d-96f078e20d13.

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2024Accounting Conservatism In Non-State Companies And Consolidated Financial Statements. (2024). Hemza, Boussenna ; Bilal, Kimouche. In: Folia Oeconomica Stetinensia. RePEc:vrs:foeste:v:24:y:2024:i:2:p:141-161:n:1008.

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2024A Comparison of the Intangible Asset Related Standards, IAS38, IVS210 and ISA620 Using Similarity Analysis. (2024). Andreas, Georgiou. In: Studia Universitatis Babeș-Bolyai Oeconomica. RePEc:vrs:subboe:v:69:y:2024:i:2:p:62-85:n:1005.

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2024Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria. (2024). Bilal, Kimouche ; Ilyes, Charchafa. In: Studia Universitatis „Vasile Goldis” Arad – Economics Series. RePEc:vrs:suvges:v:34:y:2024:i:1:p:37-55:n:2.

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2024Corporate governance and corporate social responsibility: Evidence from directors and officers liability insurance. (2024). Liu, Zhangxin ; Treepongkaruna, Sirimon ; Ling, Shixian ; Xia, Hui. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:4:p:3006-3030.

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2025Climate Policy Uncertainty and Corporate Disclosure Strategies: Evidence From Financial Statement Comparability. (2025). Sun, Bingzhen ; Zhang, Zhichao. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:32:y:2025:i:3:p:3905-3927.

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2025Assessing the Alignment of IAS 38, IVS 210, and ISA 620: A Study on Intangible Asset Valuation Standards. (2025). Georgiou, Andreas. In: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2024), Hybrid Conference, Dubrovnik, Croatia. RePEc:zbw:entr24:317978.

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More than 100 citations found, this list is not complete...

Works by Sudipta Basu:

YearTitleTypeCited
1998International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors In: Journal of Business Finance & Accounting.
[Full Text][Citation analysis]		article27
2001Discussion of On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom In: Journal of Business Finance & Accounting.
[Full Text][Citation analysis]		article19
2022Antecedents of and outcomes after finance committee use In: Journal of Business Finance & Accounting.
[Full Text][Citation analysis]		article2
2025How Do Investors Benefit From Firms’ Simultaneous Issuance of Multiyear Earnings Forecasts? In: Journal of Business Finance & Accounting.
[Full Text][Citation analysis]		article0
1999Discussion of international differences in the timeliness, conservatism, and classification of earnings In: Journal of Accounting Research.
[Full Text][Citation analysis]		article9
2003Discussion of Enforceable Accounting Rules and Income Measurement by Early 20th‐Century Railroads In: Journal of Accounting Research.
[Full Text][Citation analysis]		article3
2019Director–Liability–Reduction Laws and Conditional Conservatism In: Journal of Accounting Research.
[Full Text][Citation analysis]		article19
2022The Social Value of FASB In: Accounting, Economics, and Law: A Convivium.
[Full Text][Citation analysis]		article0
2019Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost In: Accounting, Economics, and Law: A Convivium.
[Full Text][Citation analysis]		article2
2009Memory, transaction records, and The Wealth of Nations In: Accounting, Organizations and Society.
[Full Text][Citation analysis]		article10
1997The conservatism principle and the asymmetric timeliness of earnings In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article931
2004Loss function assumptions in rational expectations tests on financial analysts earnings forecasts In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article44
2004What do we learn from two new accounting-based stock market anomalies? In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article4
2016The confounding effect of cost stickiness on conservatism estimates In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article43
2019Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article4
2020Asymmetric loan loss provision models In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article8
2024The misuse of regression-based x-Scores as dependent variables In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article2
2007Corporate governance, top executive compensation and firm performance in Japan In: Pacific-Basin Finance Journal.
[Full Text][Citation analysis]		article42
1995Conservatism and the Asymmetric Timeliness of Earning. In: Rochester, Business - Ph.D.,.
[Citation analysis]		paper22
2008Accounting is an Evolved Economic Institution In: Foundations and Trends(R) in Accounting.
[Full Text][Citation analysis]		article16
2005Discussion of “Conditional and UnconditionalConservatism: Concepts and Modeling” In: Review of Accounting Studies.
[Full Text][Citation analysis]		article0
2010Inflation, earnings forecasts, and post-earnings announcement drift In: Review of Accounting Studies.
[Full Text][Citation analysis]		article0
2016Conditional conservatism and disaggregated bad news indicators in accrual models In: Review of Accounting Studies.
[Full Text][Citation analysis]		article4
2022Walking the walk? Bank ESG disclosures and home mortgage lending In: Review of Accounting Studies.
[Full Text][Citation analysis]		article8
2008Has the importance of intangibles really grown? And if so, why? In: Accounting and Business Research.
[Full Text][Citation analysis]		article26
2011Economic crisis and accounting evolution In: Accounting and Business Research.
[Full Text][Citation analysis]		article10
2022Insurance: in or out of the ‘too difficult’ box? In: Accounting and Business Research.
[Full Text][Citation analysis]		article1
2013How Important are Earnings Announcements as an Information Source? In: European Accounting Review.
[Full Text][Citation analysis]		article17

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